Courts: ITAT Bangalore
2,100 articlesIncome Tax
Income Tax
Deposit of money in bank a/c preceded by withdrawal of money from very same bank a/c – ITAT accepts Source
Income Tax
Income Tax
Invocation of power u/s 263 unjustified as order neither erroneous nor prejudicial to interest of revenue
Income Tax
Income Tax
Rule 128(9) not provide for denial of FTC in case of delay in filing Form No. 67
Income Tax
Income Tax
Comparability depends on the company operating in wholesale or retail trade
Income Tax
Income Tax
Section 271D Penalty proceeding is independent of assessment proceedings
Income Tax
Income Tax
Foreign Tax Credit cannot be denied for delay in furnishing of Form No. 67
Income Tax
Income Tax
Cash Deposit during Demonetization Period – AO must do comparative analysis of cash deposits with sales
Income Tax
Income Tax
After repeated intimation, assessment order passed in the name of amalgamated company is bad-in-law
Income Tax
Income Tax
Assessee needs to establish genuineness of deposit during demonetization
Income Tax
Income Tax
Adjustment for disallowance u/s 14A to book profits u/s 115JB is untenable
Income Tax
Income Tax
CBDT guidelines should be followed while assessing cash deposit during demonetization
Income Tax
Income Tax
Deduction on leave encashment not available on accrual basis
Income Tax
Income Tax
Revisional order valid as AO accepted additional income offered by assessee without any verification
Income Tax
Income Tax
